Assam Goods and Services Tax (Seventh Amendment) Rules, 2017.

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..... Services Tax Act, 2017, (Assam Act XXVIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 2017) hereinafter referred to as the principal rules, namely: - Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwis .....

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..... cordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said person shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub- .....

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..... l be substituted and thereafter the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; Insertion of new provision in rule 138. 5. In the principal rules, in rule 138, in sub-rule (1) for the punctuation mark . appearing at the end, the punctuation mark : shall be substituted and thereafter, t .....

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..... aordinary vide no. 588 dtd.17/10/2017. : Amendment of GSTR-4. 6. In the principal rules, with effect from the 1 st day of July, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B (2), for the words Intra-State Supplies , the words Inter-State Supplies Shall be substituted; Amendment of GST TRAN-1 7. In the principal rules, with effect from the 1 st day of July, 2017, in FO .....

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..... the Central Goods and Services Tax Rules besides availing credit in table 7A under the heading 'inputs, ; Amendment of FORM GST EWB-01 8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry Shall be entered in place of invoice where the .....

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